2023-05-12T12:54:37-00:00 2022-06-30 450821791 GUEYE & ASSOCIATES CPA INC 2246 S HAMILTON RD SUITE 102 COLUMBUS OH 43232 990 2021-07-01 341962469 YOUNGSTOWN COMMUNITY SCHOOL INC YOUN 3307462240 50 ESSEX STREET YOUNGSTOWN OH 44502 MICHELLE JOHNSON TREASURER 3307462240 2023-05-12 true MICHELLE JOHNSON XXX-XX-XXXX ALIOUNE GUEYE P01010848 6143420297 2023-05-12 2 AAL1 IAL1 2021 2023-04-26 12:10:37Z MICHELLE JOHNSON 50 ESSEX STREET YOUNGSTOWN OH 44502 4789983 false X www.youngstowncommunityschool.k12.oh.us X 1998 OH TO PROVIDE AN EXCELLENT EDUCATIONAL CHOICE TO MEET EXCEED THE POTENTIAL OF ALL STUDENTS. 10 10 64 0 3691419 4786464 71 305 1826 2302 7722 912 3701038 4789983 0 0 2572235 2274631 0 0 1188428 1561350 3760663 3835981 -59625 954002 3879916 4564531 5351680 5082293 -1471764 -517762 Youngstown Community School provides an excellent educational choice to meet and exceed the unique potential of all students. Through academics, character development, and technology we prepare students to meet the challenges of the 21st century. false false 3598952 4789983 YOUNGSTOWN COMMUNITY SCHOOL PROVIDES AN EXCELLENT EDUCATIONAL CHOICE TO MEET AND EXCEED THE UNIQUE POTENTIAL OF ALL STUDENTS THROUGH ACADEMICS, CHARACTER DEVELOPMENT, AND TECHNOLOGY WE PREPARE STUDENTS TO MEET THE CHALLENGES OF THE 21ST CENTURY. 3598952 true false false false false false false false false false true false false true true false true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 2 0 true 64 true false false false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true true false OH X MICHELLE JOHNSON 3307463735 50 ESSEX STREET YOUNGSTOWN OH 44502 RACHEL SMITH PRINCIPAL 040.00 X X 100207 0 21051 MICHELLE JOHNSON TREASURER 040.00 X 87713 0 28058 PHILIP CARLON BOARD MEMBER 001.00 X 0 0 0 CHARLES T GEORGES BOARD PRESIDENT 001.00 X 0 0 0 ROBERT HANNON BOARD MEMBER 001.00 X 0 0 0 TIMOTHY J JACOB BOARD MEMBER 001.00 X 0 0 0 RAYMOND JAMINET JR BOARD MEMBER 001.00 X 0 0 0 SISTER PATRICIA MCNICHOLAS BOARD MEMBER 001.00 X 0 0 0 EDWARD MURANSKY BOARD VICE-PRESIDENT 001.00 X 0 0 0 URSULA PERDUE BOARD MEMBER 001.00 X 0 0 0 DR CHARLES HOWELL BOARD MEMBER 001.00 X 0 0 0 KARL ROACH BOARD MEMBER 001.00 X 0 0 0 187920 49109 2 false false false 4786464 4786464 INSTRUCTIONAL FEES 611710 305 305 305 2302 2302 MISCELLANEOUS 900099 912 912 912 4789983 3519 0 0 0 0 187920 187920 0 1884923 1884923 -358003 -407112 49109 401219 401219 158572 158572 299841 299841 0 0 0 0 0 0 0 18491 18491 0 468930 468930 6 6 0 317 317 2485 2485 0 197320 197320 0 CONTRACTED FOOD SERVICES 110016 110016 MATERIAL AND SUPPLIES 442097 442097 MISCELLANEOUS OTHER 20380 20380 LOSS ON DISPOSAL OF CAPITAL ASSETS 1467 1467 0 3835981 3598952 237029 0 X 172062 200410 1112301 1499337 199295 214863 1687 2318 4734553 3126446 1454184 1608107 940387 1039496 3879916 4564531 309156 414917 5042524 4667376 5351680 5082293 X -1741633 -693971 269869 176209 -1471764 -517762 3879916 4564531 954002 X false true X false true true X false 4105953 2874165 1231788 628600 252281 376319 1608107 Financial derivatives and other financial products Closely-held equity interests Net OPEB Asset 229714 Deferred Outflows of resources-Pension 734524 Deferred Outflows of Resources-OPEB 75258 1039496 Federal income taxes Net Pension Obligations 1885662 Capital Lease Obligations 49873 Compensated Absences Payable 175315 Net OPEB Liabilities 247203 Deferred Inflows of Resources - Pension 1871364 Deferred Inflows of Resources - OPEB 437959 4667376 4789983 4789983 4789983 3835981 3835981 3835981 true true true true true true false false false false false false false false true false true 6a THE SCHOOL RECEIVES FUNDING FROM THE OHIO DEPARTMENT OF EDUCATION. Form 990, Part VI, Section B, Line 11b A COPY OF FORM 990 IS PROVIDED TO THE BOARD MEMBERS FOR THEIR REVIEW AND COMMENTS. A BOARD MEETING IS SUBSEQUENTLY HELD TO REVIEW ALL BOARD MEMBERS COMMENTS AND CONCERNS ON THE FORM BEFORE BEING APPROVED AND FILED. Form 990, Part VI, Section B, Line 12c ANNUALLY THE BOARD IS REQUIRED TO REVIEW THE ORGANIZATIONS CONFLICT OF INTEREST POLICY, TO DISCLOSE ANY CONFLICT. THE BOARD ALSO REVIEWS AN APPROVED VENDOR LIST TO HELP IDENTIFY ANY ADDITIONAL POTENTIAL CONFLICTS. Form 990, Part VI, Section B, Line 15 THE BOARD ANNUALLY REVIEWS AND APPROVES ALL OF THE COMPENSATION OF THE ORGANIZATION . THE BOARD USES NUMEROUS TOOLS TO HELP SET COMPENSATION LEVELS. THE ITEMS USED INCLUDE AN APPROVED SALARY SCALE SCHEDULE AND COMPARISONS TO OTHER COUNTY PUBLIC SCHOOLS. Form 990, Part VI, Section C, Line 19 THE ORGANIZATIONS VARIOUS GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST. Form 990, Part X, Line 10b 25 In 2022, the School implemented GASB 87 and GASB Implementation Guide 2019-3 which established requirements for lease accounting based on the principle that leases are financings fo the right to use an underlying asset. These changes were incorporated in the Schoos fiscal year 2022 financial statements. The School recognized 57,688 in leases payable at July 1, 2021, due to the implementation of GASB. However, this enterire amoutn was offset by the intangible assets, right to use lease - equipment.